SUSHEEL,HISAR, HARYANA vs. INCOME TAX OFFICER, HISAR, HARYANA

This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 01.12.2025 for the Assessment Year 2019-20. 2. At the time of filing of appeal, the Registry has pointed out a defect that appeal is time barred by 51 days. In response thereof, the Assessee has filed an application seeking condonation of delay in filing of the appeal on the ground that the assessee, being a small contractor, was not well-versed with the technicalities of income-tax law and the limitation period prescribed for 2 filing appeal before the ITAT. He submitted that the assessee was under a bona fide belief that the necessary compliance and further course of action would be taken care of by his tax consultan